Description
Equity compensation has become a vital tool for attracting, motivating, and retaining talent in both public and private companies. For lawyers advising corporate clients, understanding how various equity awards work, including stock options, RSUs, profits interests, phantom units, and rollover equity, is crucial.
Whether you advise public corporations or privately held partnerships and LLCs, you need a strong understanding of equity compensation structures commonly used by these entities.
This program is designed to equip attorneys with practical knowledge of equity compensation structures, tax implications, plan design, and legal compliance considerations across the business lifecycle.
The program will address:
- Purposes and taxation of stock options, profits interests, RSUs, and other award types
- Structuring vesting schedules and repurchase rights
- Equity plan approval processes in public vs. private companies
- Legal considerations in M&A treatment of equity awards
- Section 83(b) elections, capital gains treatment, and common tax traps
- Use of inducement awards under NYSE/Nasdaq rules
- Best practices for drafting and maintaining equity award agreements
- Key distinctions in designing plans for flow-through entities versus corporations
This program is essential for any attorney working with companies that issue equity compensation.